OR SB1134 | 2025 | Regular Session

Oregon Senate Bill 1134

Status

Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 27 2025 - 25% progression
Action: 2025-03-03 - Referred to Finance and Revenue.
Pending: Senate Finance and Revenue Committee
Text: Latest bill text (Introduced) [PDF]

Summary

The Act makes a new tax subtraction for the cost of health insurance for a taxpayer's dependents. (Flesch Readability Score: 65.1). Creates an Oregon personal income tax subtraction for premiums paid for medical, dental or vision insurance coverage for a child dependent of the taxpayer. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Title

Relating to an income tax subtraction for insurance expenses of personal income taxpayers; prescribing an effective date.

History

Date	Chamber	Action
2025-03-03	Senate	Referred to Finance and Revenue.
2025-02-27	Senate	Introduction and first reading. Referred to President's desk.

Oregon State Sources

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB1134
Text	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB1134/Introduced
Supplement	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/86909